WVC 5-1A-4
§5-1A-4. Uniform itemization; definitions; subclassifications and
subitems; separate line items for specific programs or
purposes; separate account numbers for single spending
units permitted.
(a) With the exception of the spending units or purposes
mentioned in section five of this article, the proposed
appropriations submitted by the governor for the spending units of
the executive department shall be itemized and classified according
to the provisions of this section. The budget bill shall itemize
appropriations separately for:

(1) "Personal services" which shall mean salaries, wages, and
other compensation paid to full-time, part-time and temporary
employees of the spending unit, but shall not include fees or
contractual payments paid to consultants or to independent
contractors engaged by the spending unit. Unless otherwise
specified in the budget bill, appropriations for personal services
shall include salaries of heads of spending units. Where a salary
of a head of a spending unit, including a constitutional officer,
is separately stated, all other personal services for the spending
unit shall be designated in the bill as "Other Personal Services."

(2) "Current expenses" which shall mean operating costs other
than personal services, and shall not include equipment, repairs
and alterations, buildings or lands.

(3) "Equipment" which shall mean equipment items which have an
appreciable and calculable period of usefulness in excess of one year.

(4) "Repairs and alterations" which shall mean repairs to
structures and improvements to property which do not increase the
capital asset.

(5) "Buildings" which shall include construction and
alteration of structures and the improvement of lands and shall
include shelter, support, storage, protection, or the improvement
of a natural condition.

(6) "Lands" which shall mean the purchase of real property or
interests in real property.

Nothing in this section shall prohibit the governor from
listing in the budget bill any subclassifications and subitems of
proposed expenditure under any or all of the above uniform items:
Provided, That a total proposed expenditure for each uniform item
shall be stated, and such total shall include the proposed
expenditure for each subclassification and subitem, if any, listed
under such uniform item.

(b) Notwithstanding the uniform items set forth in subsection
(a) of this section, when the governor deems it necessary or
convenient to establish separate line items for specific programs
proposed to be undertaken or continued by a spending unit, or for
specific purposes which do not fall within such uniform items, such
separate line items may be included in the appropriations for the
spending unit, and need not be itemized in accordance with the
requirements of subsection (a). In such event, there shall be a separate line item for each such specific program or purpose. All
other proposed appropriations for a spending unit or account shall
be included within the uniform items prescribed in subsection (a):
Provided, That there may be included in the itemization for any
spending unit an item designated "unclassified," in an amount not
exceeding one percent of the total amount of the proposed
appropriations for such spending unit.

(c) Nothing in this section shall prohibit the governor from
submitting proposed appropriations for a single spending unit under
more than one account number, provided that such appropriations are
itemized and classified in accordance with the requirements of this
article.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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